Pengaruh Anggaran Berbasis Kinerja, Akuntabilitas, Dan Pengendalian Intern Terhadap Kinerja Keuangan

Abstract

The effect of budget performance-baseed, accountability, andd internaal controll on fiinancial performancee in the local governmeent of Central Maluku Tengah (supervised by Anwar And Rahman Pura).Thiss studdy aiims to deterrmine the effect off performance-based budgeting, accountability, anda internal control on financial performance. Method of data collection used primary data obtained from questionnaires usinng purposiive saampling teechnique. Thee populatiion in thiis stuudy is the entire regional apparatus organization in Central Maluku Tengah. Totaling 37 OPD, while the sample taken is 10 OPD. The results of the questionnaire have been tested for validity and reliability, and have also been tasted for classical assumptions in the form of normality assumptions, multicollinearity assumptions, and heteroscedasticity assumptions. Methodd of daata analysis using multiplle linear regression.The resultss of the stuudy indiicate thaat performance-based budgeting has no significant positive effect on financial performance. Accountability has a significant positive effect on financial performance. Internal control has no significant positive effeect on financiaal performance.